Bethel Baptist Church
Report and Accounts Year ended 31 December 2021
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
BETHEL BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2021
ADDRESS FOR CORRESPONDENCE
Bethel Baptist Church Penlline Road Cardiff CF14 2AA
GOVERNING DOCUMENT
CHARITY REGISTRATION NUMBER
TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY
Constitution adopted in 2009 1132093 Rev Jonathan Vaughan-Davies Stephen Burton (resigned May 2021) Ruth Evans Richard Hodges Richard Lawson (appointed September 2021) Melanie Lewis (resigned September 2021) Stephen Parker (resigned December 2021) Timothy Pickles (Treasurer) Rosemary Roberts (appointed September 2021) Susan Rock Alun Streeter Catherine Stroemer (appointed September 2021) Stephen Vaughan Ken Williams (resigned January 2022) Juraj Uhrincat
CUSTODIAN TRUSTEES
Baptist Union of Great Britain
BANKERS
Lloyds Bank plc
INDEPENDENT EXAMINER
Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal and Administrative Details Pages 2-7 Trustees' Report Page 8 Independent Examiner's Report Page 9 Receipts and Payments Account Page 10 Statement of Assets & Liabilities Pages 11-12 Notes to the Accounts
Page 1
BETHEL BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31[st] DECEMBER 2021
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31[st] December 2021.
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a Trust. The charity's principal objects, as set out in its governing document, are:
a) to advance the Christian faith according to the principles of the Baptist denomination b) to advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities and achievements were as follows:
The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people properly taught and cared for who, by loving and serving Jesus Christ, were committed to love and care for each other and to bring a blessing to the area in which they lived. Bethel Baptist Church, its trustees and members are committed to the restoration of those New Testament principles. It is not alone in this; it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of Cardiff and specifically those within the Church’s local area come into this experience of knowing Jesus as their Lord, Saviour and friend. Alongside holding Sunday services and a Sunday school each week, Bethel seeks to engage with and support the fellowship and community in several different ways. Some of the main ones of the year are highlighted below.
In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Impact of Covid-19
In 2021 Covid-19 continued to affect the everyday operation of Bethel. With further lockdowns and fluctuating rules, we served the community via online platforms where needed and in person where possible. When permission was given to return to face-toface meetings, much consideration was given on the best way to do this and how to fulfil the requirements that would ensure everyone’s safety. As part of this, the church invested in hand sanitiser, face masks and individual communion kits.
The trustees met online via Zoom for part of the year, moving to face-to-face meetings when this became an option. Members’ meetings also took place on Zoom on a regular basis – to keep members informed, to give members an opportunity to share opinions,
2
and to make decisions regarding the running of the church. The AGM took place in person in September 2021.
The Whitchurch Centre was quiet for much of 2020 but began to be opened up again for hire in 2021. In April, Cerebral Palsy Cymru requested use of the building while their new facilities were being built. Although the Centre was not in regular use at that point, having a single user who would have continuity was felt to be safe, and a good way to serve our local community. Later in the year, regular groups were welcomed back to using the hall.
Teaching and discipleship
Sunday services continued online for much of the year. Services included contributions from many people within the church, in terms of Bible readings, drama, testimonies, prayers, artwork, and leading music. Sung worship was filmed by individuals at home and brought together using software, to create a virtual music group. With the addition of lyrics under the images, viewers at home could sing along, worshipping God as part of a community.
Services continued to follow the usual pattern of sung worship, prayers, Bible reading, Bible teaching and a time for reflection. Each service ended with an active encouragement to make a drink and phone someone to have a chat, as a way of building fellowship and community at time when many people felt isolated.
In the summer, in-person services started again, with strict measures in place to ensure safety. A booking system was used to limit numbers so that seats could be spread out for social distancing. Hand sanitiser was placed at entrances and people were encouraged to use it when arriving and leaving. Personal communion kits were purchased to eliminate the need for preparing the bread and wine, thereby reducing the risk of contamination. Socialising inside the church was actively discouraged, as was congregating outside the building after the service. As time passed and restrictions were lifted, these measures were relaxed and church life began to feel much more ‘normal’.
September saw the return of children’s work on a Sunday morning, as age 5 -11s resumed their groups. It was great to see them again. Creche (age 0 – 5) began back in November and by Christmas we were looking forward to the return of the teenagers.
We had discovered many benefits to online services and the number of people being reached and blessed was wider than ever before. Those who – before lockdown – were unable to attend in person due to ill health, family and work commitments, a dislike of social situations, or any number of reasons had been able to attend online, either for livestream at 10.30am and 6.00pm, or at any time later in the week. For this reason, it was decided to continue streaming services even when the majority of people were back in the building.
Jon, as Minister, continued writing a blog as a further way of encouraging and uplifting people. He uses everyday experiences to highlight Bible truths. It is shared on the website, on social media and paper copies are available to those who would like them.
3
Caring and pastoral support
Small Groups
Until Spring 2020, Small Groups (of about 10 people) met in each other’s homes every week to support and look after each other. This was done through spending time together and building relationships, reading and studying the Bible as a group, praying together and providing practical support. With the advent of Covid, groups moved online. Instead of all groups following a set Bible Study, each decided what was most important for its members. In 2021, this autonomy continued, with each group choosing when to start meeting face-to-face and where they were most comfortable meeting. Some met outside in gardens or parks, some met in the church where there was space to socially distance, some returned to meeting in homes, and some continued a virtual element by having an in-person meeting with a Zoom link for any who wished to join from home. These groups are a vital lifeline to many people as it enables them to connect with God’s word and God’s people on a personal level.
Pastoral support
A team of people usually undertake visits to those who cannot attend services and meetings in person. During the pandemic, this team continued to support people through phone calls, video chats and sending letters/cards, ensuring that no one was left without a friend, at a time when it was easy to feel isolated. This continued into 2021, as lockdowns and restrictions continued throughout much of the year. Because it is often the most vulnerable who are supported in this way, caution was taken about returning to visiting in person. This reduced the risk of infection to those who would be most affected by testing positive.
Lunch Club
Lunch Club ran weekly until March 2020 when, like all other church activities, it stopped due to Covid-19. The club usually met every week and was open to anyone over the age of 60. It was an opportunity for older people to enjoy time together and it provided muchneeded companionship to many who are lonely. Some of its members were “shielding” through the pandemic and had very limited contact with other people, even family and close friends, so it was important for Lunch Club to continue providing as much support as possible. The leaders kept in regular contact with all its members who wished to do so. This form of fellowship was very much appreciated by members and their families. Where there was no reply to phone calls, a card was written and posted so that members knew they were not forgotten.
This is another group with many people who are at risk of being particularly unwell if they caught Covid. As a result, Lunchclub did not reopen, but the contact outlined above remained. The vision to provide a service to the older community continues, and leaders are prayerfully seeking the future of this ministry.
Social events
Social events are usually held throughout the year and include quizzes, barn dances, afternoon teas, concerts and lunches. Many of these are not feasible online, but a number of events were held throughout the year, including quizzes on Zoom that were well attended. Teams were created using breakout rooms and it was good to see friendly rivalry between them. An online talent show was also popular, with people showing off their skills in singing, dancing, rapping, poetry recitals and even dog tricks!
During the summer holidays, picnics were held in the park every other Sunday after the service. At this time, chatting in or even next to the building after the service was actively discouraged, so it was good to catch up with church family.
4
Mission
Children's and Young People's work
2021 saw a restructuring of children’s work at Bethel. The break created by Covid created many changes, some of which were kept after people began meeting in person again.
From the start of lockdown, all groups moved online in some form, and these continued to run for part of 2021. While online, Sunday services concluded with a session aimed at primary aged children, led by our Youth Leader. These slots featured puppets, craft, singing and teaching to illustrate Bible truths, and also had a “news and updates” section. For this, parents sent in photos and stories of what children had been doing during the week, thus allowing children to stay connected to friends they would usually see at church. Kidzone, Bzone and Coze (midweek groups for a variety of ages) moved to Zoom to enable children to continue to meet. Chatterbox (the toddler group) attempted a Zoom meeting but found that toddlers struggled to interact using this medium.
In September, children’s work on a Sunday recommenced for school years 1 - 4. Creche (0 – 5 year-olds) took longer to return, and at the end of the year the older groups were ready to return at the start of 2022.
Chatterbox , our toddler group, which provides a space for pre-school children to play and sing, while parents and expectant parents support each other through conversation and sharing experiences, is still on hold. The leaders who previously ran it have chosen to step back and there are currently not enough leaders to replace them. We hope this work will resume soon.
Kidzone, a meeting for Primary School aged children, was in a similar position. They made the decision to close fully. Its older members are now able to join a new group,
Aiming to build relationships and explore faith, Bethel Teens meets on a Sunday during the morning service and on a Tuesday evening. This group replaces Bzone and is for school years 5 – 9. This age bracket is wider than it was under Bzone and came about because many siblings in this age category had been part of the same online group during lockdown and wished to stay together once back in person.
Coze has been replaced by Bethel Youth and is for older secondary school children and sixth formers. It builds on the relationships formed at younger levels and looks to deepen faith and support young people as they become adults.
Throughout the year, a variety of small projects sought to support different ages in different ways, in addition to the regular weekly groups.
-
Leading up to Easter, the Children and Schools Worker, Tim, led a series of short reflections for children. Each lasted about 10 minutes and told an element of the story of Holy Week.
-
In the summer Bethel would usually run a week-long holiday club for children aged 5 – 11. As this was not possible, a Sunday series was run on YouTube that included many of the elements of a holiday club. The theme of this was Journeys with Jesus and named “Camp Freedom”.
-
All children were invited to take part in re-telling the Nativity story. Each was assigned a character and were filmed partly at church and partly at home singing and acting, ready to be combined into a full narrative. This formed a key part of one of the Christmas services and was watched live in the building as well as broadcast on YouTube. It was a great opportunity for the children and young
5
-
people to take part in a group project and be reminded that they are part of a bigger community even in a time when they were seeing very few people.
-
At Christmas, all children and youth connected with the church (including students at university) were given an Advent Calendar that came with a booklet of the Christmas Story. It was reported that many families were blessed by this.
5k run facility
As in previous years a 5k run took place through Whitchurch. Bethel was asked to be a bag-drop, refreshment stop and toilet facility for members of the community to use. Whilst this was not direct mission, it served the people of Whitchurch and built positive links.
Outdoor Christmas Carol service
As Christmas approached, singing together indoors still required a mask to be worn. Many people wanted to sing without a mask for the carol service, so this was held outside in the lane that runs alongside the church. The congregation stood in the lane, but the musicians and speakers stood on the raised entrance of the church that is on the corner of the main road. This meant it was easily visible to people passing by. A good number came and joined in and stayed for hot drinks and minced pies afterwards, despite the cold weather.
Summary
Financial review
During the year income increased by £4,200, to £121,600, and expenditure decreased by £1,800, to £124,500 compared to 2020. Currently the cash held by the Church is £106,100, which is a decrease of £2,900 from 2020.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £10,000 (which equates to approximately 4 months of ministerial salaries) so that the charity could continue to operate should income and / or expenditure vary adversely. In addition to this, the reserves policy requires the church to hold £55,000 as a contingency reserve. At the year end, the charity held unrestricted cash of £104,800. Funds remain in excess of the specified amount, as maintenance work at the church and manse that was due to take place in 2021 has not yet been carried out at this stage.
Governance
Bethel Baptist Church has a membership, and members of the Church are accepted in accordance with the Constitution which requires them to profess faith in Jesus Christ.
The Church Members’ Meeting normally takes place five or six times per year and has responsibility for the overall policy of the church. In accordance with the Constitution, the members appoint Elders & Deacons who, together with the Minister, Church Secretary and Treasurer (who are also appointed by the Members), are collectively known as the Trustees. They are responsible for the day to day running of the church's work and witness, and the financial and legal aspects of the charity. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
6
Relevant matters may be submitted to the Church Members’ Meeting by the Trustees for guidance or may be raised by members in Church Members’ Meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church Members’ Meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.
The Trustees meet monthly and are responsible for the strategic direction and policy of the charity. If there are issues that require more regular meetings of the Trustees, then they will meet together more frequently.
Church life has been broken down into 5 areas, with small leadership teams (Mission and Ministry Teams – MMTs) overseeing each area. These teams will have a Trustee, together with other church members that are considered to have the suitable knowledge and skills to provide leadership in these areas. Decision making in that area is delegated to the MMT, with the Trustee on the team ensuring that decisions are in line with the strategy and vision of the charity – and may then be subject to agreement at the Church Members’ Meeting at the discretion of the Trustees. The MMTs usually meet once every two months. Minutes of these MMT meetings are circulated to the Trustees so they are aware of decision made.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Timothy Pickles
Date: 04 October 2022
7
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
BETHEL BAPTIST CHURCH
I report to the trustees on my examination of the accounts of Bethel Baptist Church ('the charity') for the year ended 31 December 2021 on pages 9 to 12 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
- the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jaimée Young
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 10 October 2022
Page 8
BETHEL BAPTIST CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2021
| Unrestricted | Funds | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | Total | Total | |||||||
| Funds | Funds | Funds | 2021 | 2020 | |||||||
| Notes | £ | £ | £ | £ | £ | ||||||
| Income receipts | |||||||||||
| Donations | 95,507 | - | 3,000 | 98,507 | 91,881 | ||||||
| Gift aid receipts | 20,604 | - | - | 20,604 | 19,260 | ||||||
| Legacies | 1,000 | - | - | 1,000 | - | ||||||
| Income from letting | of facilities | 1,310 | - | - | 1,310 | 4,520 | |||||
| Charitable activities | - | - | - | - | 1,185 | ||||||
| Interest | 11 | - | - | 11 | 192 | ||||||
| Other | 145 | - | - | 145 | 302 | ||||||
| Total receipts | 118,576 | - | 3,000 | 121,576 | 117,340 | ||||||
| Payments | |||||||||||
| Payments in relation to activities undertaken directly |
charitable | 2 | 106,235 | 128 | 1,677 | 108,040 | 106,651 | ||||
| Grants paid in relation to activities undertaken by others |
charitable | 3 | 16,239 | - | 235 | 16,474 | 19,638 | ||||
| Total payments | 122,474 | 128 | 1,912 | 124,515 | 126,289 | ||||||
| Net of receipts transfers |
/ (payments) |
before | (3,898) | (128) | 1,088 | (2,938) | (8,949) | ||||
| Transfers between funds | 5 | 187 | (187) | - | - | - | |||||
| Net movement in funds | (3,711) | (316) | 1,088 | (2,938) | (8,949) | ||||||
| Cash funds as at last year | end | 49,053 | 59,760 | 235 | 109,048 | 117,997 | |||||
| Cash funds at this | year end | A | 45,342 | 59,444 | 1,323 | 106,110 | 109,048 |
The notes on pages 11-12 form part of these accounts.
Page 9
BETHEL BAPTIST CHURCH
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2021
| A Cash funds Cash at bank with immediate access Notice deposits Bank and cash held by church groups B Other monetary assets Gift aid due to charity C Liabilities Falling due within one year: Baptist Union pension deficit Note 6 Fee for Independent Examination Falling due after one year: Baptist Union pension deficit Note 6 Total D Assets retained for charity's own use Freehold buildings: Church and hall 22 Pendwyallt Road Fixtures, fittings and equipment |
General Designated funds funds £ £ 30,050 - 15,291 55,000 - 4,444 45,342 59,444 1,734 - 1,734 - 2,198 - 1,440 - 3,638 - - - - - 3,638 - Unrestricted Funds |
Restricted funds £ 1,323 - - 1,323 - - - - - - - - |
Total 2021 £ 31,374 70,291 4,444 106,110 1,734 1,734 2,198 1,440 3,638 - - 3,638 Value 2021 £ 2,979,426 272,707 143,009 3,395,142 |
Total 2020 £ |
|---|---|---|---|---|
| 34,005 70,283 4,760 |
||||
| 109,048 | ||||
| 1,469 | ||||
| 1,469 | ||||
| 2,778 1,440 |
||||
| 4,218 88,422 |
||||
| 88,422 | ||||
| 92,640 | ||||
The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
The accounts were approved by the trustees and signed on their behalf
by date Timothy Pickles 04 October 2022
The notes on pages 11-12 form part of these accounts.
Page 10
BETHEL BAPTIST CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Salaries, pension and expenses Note 4 Local mission and outreach Youth and children's work Church events and ministries Worship Computers & website Governance costs Property costs (church and manse): Note 4 Repairs, maintenance and equipment Utilities and council tax Insurance Training and resources Printing, stationery, other office costs Telephone Fees and subscriptions Miscellaneous costs 3 Grants and gifts paid to others Organisations: South Wales Baptist Association BMS World Mission Message Wales Organisations < £1,000 Individuals |
Unrestrict | Designated funds £ - 128 - - - - - - - - - - - - - 128 - - - - - - ed Funds |
Restricted Funds £ - - - - - - - 1,677 - - - - - - - 1,677 - 75 - 160 - 235 |
Total 2021 £ 74,746 674 1,952 846 3,001 988 1,440 6,608 8,259 4,055 235 1,384 1,397 2,213 242 108,040 7,297 7,297 1,500 160 220 16,474 |
Total 2020 £ |
|
|---|---|---|---|---|---|---|
| 72,364 2,797 1,552 442 1,077 1,617 1,680 7,615 6,986 4,009 411 2,138 1,125 2,545 291 |
||||||
| 106,651 | ||||||
| 8,837 8,810 1,500 491 - |
||||||
| 19,638 |
Page 11
BETHEL BAPTIST CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
4 Transactions with related parties
The Rev Jonathan Vaughan-Davies served as a church leader and was paid £29,037 [2020: £28,488] for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
In addition, the charity incurred expenditure in respect of the provision of accommodation (which is customary for ministers) to Jonathan Vaughan-Davies, who is a trustee, so that they could better perform their duties. These costs are included within 'Property costs' in note 2 above.
No payments were made to any other trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.
| 5 Movement of funds General funds Designated funds Contingency reserve Kidzone Chatterbox Bzone Ladies' Fellowship Lunch Club Restricted funds BMS 'Birthday scheme' Ty Hafan Church equipment Total funds |
Opening balance £ 49,053 55,000 187 240 48 128 4,157 108,813 75 160 - 235 109,048 |
Receipts £ 118,576 - - - - - - 118,576 - - 3,000 3,000 121,576 |
Payments £ (122,474) - - - - (128) - (122,603) (75) (160) (1,677) (1,912) (124,515) |
Transfers £ 187 - (187) - - - - - - - - - - |
Closing balance £ |
|---|---|---|---|---|---|
| 45,342 55,000 - 240 48 - 4,157 |
|||||
| 104,786 | |||||
| - - 1,323 |
|||||
| 1,323 | |||||
| 106,110 |
The Baptist Mission Society 'Birthday scheme' is a scheme for members to pay a gift on their Birthday to BMS for support towards the work of BMS.
6 The Baptist Pension Scheme
Previously the Baptist Pension Scheme’s now closed defined benefit scheme had been reporting a funding deficit and the charity had been making contributions to help make good the shortfall. The Baptist Pension Scheme provided estimates for the charity’s share of the funding deficit and the estimate at the year end was included as a monetary liability in the Statement of Assets and Liabilities.
In July 2022 the Baptist Pension Scheme reached an agreement with an insurance company, called Just, to secure the benefits payable under the now closed defined benefit pension scheme (‘DB Scheme’). The premium payable to Just was favourable and, after the transaction with Just, the DB Scheme no longer has a funding deficit. It will take some time to complete the process and, until it is complete, some risks remain. Based on current values the Baptist Pension Scheme believes it has sufficient assets to complete the process without requiring additional contributions from participating employers but, because some risks do remain, the charity has been asked to make a nominal monthly contribution of £1 to the DB Scheme from August 2022.
In addition for charities with years ending on or before 30 June 2022:
The liability included in these accounts for future contributions towards the funding deficit represents deficit contributions paid between the year-end and 31 July 2022 before they then reduced to £1 in August 2022.
Page 12